Sift together cocoa powder, flour, baking powder and salt. Set aside.
Using an electric mixer cream together butter and sugar.
Beat the eggs, one at a time, into the butter/sugar mixture. Then mix in the vanilla.
Add half of the flour mixture to the butter/egg mix, and half of the sour cream. Mix. Then add the remaining flour and sour cream. Mix well.
Fill muffin cups about 3/4 full with the batter.
Bake for about 20 minutes.
When the cupcakes are done baking, let them cool completely before filling with the peanut butter cream frosting. At least 1 hour.
The Frosting:
Beat butter and peanut butter together until fluffy.
Slowly add the icing sugar, and 2 tbsp of milk. Beat until fluffy and there are no lumps.
If the icing seems too thick, add more milk. You want it just thick enough to be able to pipe.
Putting the cupcakes together:
Using a little knife, core out a little circle of cake from the middle of the cupcake. Make it as big or little as you would like. If you love a lot of peanut butter yumminess, like we do, make the hole as above (about inch deep and wide).
Fill in all of the holes with the frosting first. Then use the remaining frosting to icing the cupcakes.
Add chopped up Reese's Peanut Butter Cups on top of the icing.